Kemp Little

Statutory sick pay and other changes from 6 April 2014

From 6 April, employers can no longer reclaim statutory sick pay (SSP) from HMRC where the total SSP paid in that month exceeded 13 per cent of their Class 1 national insurance contributions (NICs) for that month.

The change has been introduced in order to fund a new Health and Work Service that will offer medical assessments and treatment plans for employees, but this is not expected to be operational until 2015. Unfortunately, there is no replacement benefit or service in place in the interim…

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